Making Tax Digital for landlords: rules and software

Landlords are in scope of Making Tax Digital for Income Tax exactly like sole traders. What counts is your gross rental income (before expenses), added to any self-employment income.

Are you affected?

• Over £50,000 of qualifying income in 2024 to 2025: from 6 April 2026.
• Over £30,000 in 2025 to 2026: from 6 April 2027.
• Over £20,000 in 2026 to 2027: from 6 April 2028.

Jointly owned property: only your share counts. HMRC's example: a property bringing in £50,000 split equally between two siblings gives each £25,000 of qualifying income. If you only receive your share after expenses, HMRC uses that figure.

Foreign property: if you are UK resident, rent from property abroad counts too. If you are not UK resident, only UK property income counts.

Income from UK REITs and property authorised investment funds does not count.

Software for landlords

132 HMRC-recognised products handle UK property income; 86 of them can also send the final tax return, and 58 of those also handle foreign property.

Built for landlords (property only)

All software that handles UK property and the final tax return

Sources: GOV.UK — qualifying income, when you need to use MTD; HMRC software finder (OGL v3.0), checked 2026-10-09.